17 NCAC 05D .0110. TIME FOR FILING  


Latest version.
  • The request shall be filed with the Secretary not later than 90 days after the regular or extended due date of the tax return.

     

History Note:        Authority G.S. 105‑122(c1)(2); 105-130.4(t1); 105-262;

Eff. February 1, 2008.